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GST - Highlights / Catch Notes

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Refund of IGST paid on goods exported - claim of higher duty ...

GST

March 7, 2024

Refund of IGST paid on goods exported - claim of higher duty drawback - The court found merit in the petitioner's contentions regarding entitlement to the refund of IGST paid on exported goods during the transitional period. - Relying on precedents and legal provisions, the court allowed the petition and directed the respondent authorities to refund the IGST amount, after deducting the differential duty drawback.

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